Synopsis The current concept of tax justice, either in the material sense either without formal sense, is sick. His sickness was due to the ethical conscience-tax deficit which affects the society. By the sickness of the current concept of tax justice, can be seen in society and in the legal community several problems, which can bring two main modalities, in particular the substantive and adjective problems. The sickness of the current concept of tax justice and the complications which arise lead us to the need to seek a new concept of tax justice. In the means for granting a new concept of tax justice, we find the disputes prevention and the alternative means of dispute resolution. The principal means of preventing litigation in tax matters which are proposed are tax education, democratization and descomplexification of the tax system, the revaluation of tax procedures of first and second degree and consensual in Tax Law by concluding agreements. All these means contribute to the formation of a larger ethical and tax consciousness. The main alternative means of dispute resolution in tax matters proposed are mediation, conciliation and arbitration. Among these means, mediation and conciliation allow the creation of a higher ethical-tax consciousness. Arbitration, on the other hand, unlike mediation and conciliation, is a reality that already exists in our legal and tax order. The new concept of justice in tax matters which is proposed should be based on two fundamental dimensions. The first fundamental dimension is the prevention of litigation. The second key dimension is based on the use of so-called alternative means of dispute resolution, such as mediation, conciliation and arbitration. Within these we should confer priority to those that enable the creation of a more ethical and tax consciousness. This new concept of tax justice has as its fundamental objective the realization of the fundamental right of access to the law and the courts. It has, however, as limit the relativity of the absence of an absolute reserve of the exclusive competence of the Administrative and Fiscal Courts to settle disputes on tax matters, at first, and the state in general secondly.
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